Utah Admin. Code R865-9I-8 - Proration When Two Returns Are Required Pursuant to Utah Code Ann. Section 59-10- 121
A. Two returns are
not required when an individual changes status as resident or nonresident.
Ordinarily, the total of the taxable income that would be reported on two
returns will be included in one return.
B. Only in unusual circumstances as
determined by the Tax Commission will the preparation of two returns be allowed
or required. In this event, the returns shall be prepared in a fair and
equitable manner as approved or prescribed by the Tax Commission consistent
with Utah Code Ann. Section
59-10-121
and other pertinent provisions.
Notes
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